Changes in Current Operating Assets and Liabilities-Indirect Method Mohammed Corporation's comparative balance sheet for current assets and liabilities was as follows: Dec. 31, 2012 Dec. 31, 20Y1 Accounts receivable $21,400 $20,800 Inventory 69,000 69,700 Accounts payable 15,800 15,300 Dividends payable 24,000 26,000 Adjust net income of $119,400 for changes in operating assets and liabilities to arrive at net cash flow from operating activities